Taxation of VAT on transport and forwarding services provided to residents: general principles.

• Transportation and forwarding services provided to a resident are subject to VAT regardless of whether they are provided within or outside the customs territory of Ukraine
• According to the Tax Code, the place of supply of transportation and forwarding services is where the recipient is registered as a business entity or where they have their permanent or main residence
• Therefore, transportation and forwarding services provided to a resident are subject to VAT at the standard rate, regardless of where the services are provided.

Source: news.dtkt.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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